上市公司会计信息质量控制存在的问题及对策研究

东北农业大学学士学位论文 学号：A08060350

上市公司会计信息质量控制存在的问题

及对策研究

The Public Company Accounting

Information quality Control Problems and

Countermeasures

学生姓名： 指导教师：

所在院系：经济管理学院 所学专业：会计 研究方向：会计学

东 北 农 业 大 学 中国·哈尔滨 2010 年 5 月

摘要

随着证券市场在市场经济中发挥的作用越来越大，会计信息，作为了解上市公司的一个窗口，其披露质量的好坏直接影响我国整个证券行业的运行状况。会计信息披露的公正、及时、准确、完整，是保护投资者利益和促进证券市场顺利发展的必要条件。我国当前会计信息披露质量内部控制制度尚不健全，信息监督的法律体系不完善，会计人员的素质低下，信息披露监管力度不够等，上市公司会计信息披露还存在信息失真，等诸多问题。因此，建立和完善我国上市公司会计信息质量控制制度势在必行。本文从会计信息质量相关概念入手，介绍了会计信息质量的含义、会计信息质量控制的含义以及会计信息质量特征，在此基础上提出了上市公司会计信息质量控制中存在的问题，并分

析了存在问题的原因，最终得出了解决上市公司会计信息质量控制问题的对策。

关键词： 上市公司 会计信息 质量控制

The Public Company Accounting

Information quality Control Problems and

Countermeasures

Abstract

With the securities market in the market economy, has played an increasingly important role of the accounting information, as an understanding of the listed company a window to the disclosure quality has a direct impact on China' s securities industry in the operation.

disclosure of accounting information of a just, timely, accurate and complete, is to protect investors' interests and the securities market smooth development of the necessary conditions. The current internal accounting information quality control system is not perfect, and supervision of the information is not perfect legal system, the low quality accounting

personnel, information disclosure, inadequate supervision and control of listed companies are still disclosure of accounting information distorted information, and many other issues. Therefore, to establish and improve our listed companies' accounting information quality control system is imperative. From the accounting information quality related theory,

introduces the theory of accounting information quality, the accounting information quality control theory and the accounting information quality status, and based on this, advances the public company accounting information quality control, and the problems of the existing problems are analyzed, finally solved the public company accounting information quality control countermeasures.

Key words: Listed Companies Accounting Information Quality Control

目录

摘要 ............................................................................................................................................ I Abstract ...................................................................................................................................... II 1 前言...................................................................................................................................... 1

1.1 本研究的目的与意义 ............................................................................................... 1 1.2 国内外研究文献综述 ............................................................................................... 1 1.3 本研究的主要内容 ................................................................................................... 3 2 会计信息质量控制理论概述 .............................................................................................. 3

2.1 会计信息质量相关概念 ........................................................................................... 3 2.2 会计信息质量控制概述 ........................................................................................... 3 2.3 我国会计信息质量特点 ........................................................................................... 4 3 上市公司会计信息质量控制存在的问题 .......................................................................... 5

3.1 会计准则制定的不严密 ........................................................................................... 5 3.2 会计人员的素质不高 ............................................................................................... 6 3.3 会计信息质量控制中的信息失真问题 ................................................................... 6 4 上市公司会计信息质量控制问题原因分析 ...................................................................... 7

4.1 信息披露监管的法律体系不完善 ........................................................................... 7 4.2 公司信息提供者的素质问题 ................................................................................... 7 4.3 我国会计信息失真原因分析 ................................................................................... 7 5 解决上市公司存在的会计信息质量问题的对策 .............................................................. 8

5.1 完善法律法规和规章制度 ....................................................................................... 8 5.2 加强会计人员的素质 ............................................................................................... 9 5.3 防范和治理会计信息质量控制中信息失真的措施 ............................................. 10 6 结论.................................................................................................................................... 12 参考文献.................................................................................................................................. 13 致谢 ......................................................................................................................................... 15